Grant Thornton Feed: Insights [adviser_alerts] Keep informed, subscribe to our feed and get our latest updates. 2011-11-16T12:00:00-05:00 Grant Thornton Canada http://www.grantthornton.ca Lease accounting considerations for buyers in power purchase agreements urn:uuid:-resources-insights-adviser_alerts-PPA publication - FINAL.pdf 2017-08-18T15:46:07-05:00 A power purchase agreement (PPA) is a long-term contract under which an entity (the Buyer) agrees to purchase energy (e.g., electricity or thermal energy) for a period of time from another entity that generates the energy (the Seller), usually as a method of fixing the Buyer’s price of energy. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/PPA publication - FINAL.pdf?jsmobile=0" >click to open PDF</a> Préparez-vous à l’arrivée d’IFRS 17 urn:uuid:-resources-insights-adviser_alerts-Advisor_alert_Get ready for IFRS 17 - French.pdf 2017-08-09T09:54:18-05:00 L’équipe IFRS de Grant Thornton International a publié Get ready for IFRS 17: A fundamental change to the reporting for insurance contracts (disponible en anglais seulement). <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert_Get ready for IFRS 17 - French.pdf?jsmobile=0" >click to open PDF</a> Get ready for IFRS 17 urn:uuid:-resources-insights-adviser_alerts-IFRSJune17.pdf 2017-07-05T11:33:41-05:00 A fundamental change to the reporting for insurance contracts <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/IFRSJune17.pdf?jsmobile=0" >click to open PDF</a> What to expect from Canada's changing review engagement standard urn:uuid:-resources-insights-adviser_alerts-What_to_expect_Engagement_Final.pdf 2017-06-28T12:29:45-05:00 The new Canadian Standard for Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements, becomes effective for periods ending on or after December 14, 2017 <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/What_to_expect_Engagement_Final.pdf?jsmobile=0" >click to open PDF</a> Point de vue sur les IFRS – Préparer les états financiers lorsque la base de la continuité de l’exploitation n’est pas appropriée urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller-Point_de_vue_sur_les_IFRS_March2017.pdf 2017-03-23T11:18:48-05:00 La série IFRS Viewpoint fournit des|,|informations sur l’application des IFRS dans|,|des situations complexes. Chaque édition|,|met l’accent sur un aspect des normes dont|,|l’application est difficile ou pour lequel il|,|existe peu de directives. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller-Point_de_vue_sur_les_IFRS_March2017.pdf?jsmobile=0" >click to open PDF</a> IFRS Viewpoint – Preparing financial statements when the going concern basis urn:uuid:-resources-insights-adviser_alerts-Advisor_alert-IFRS_Viewpoint_March2017.pdf 2017-03-23T11:16:50-05:00 Our ‘IFRS Viewpoint’ series provides insights from our global IFRS team on applying|,|IFRSs in challenging situations. Each edition will focus on an area where the|,|Standards have proved difficult to apply or lack guidance. This edition provides|,|guidance on the issues encountered when an entity determines that it is not|,|appropriate to prepare its financial statements on a going concern basis. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert-IFRS_Viewpoint_March2017.pdf?jsmobile=0" >click to open PDF</a> urn:uuid:-resources-insights-adviser_alerts-AlerteDeVotreConseillerSousControleGuide.pdf 2017-03-07T12:39:02-05:00 L’équipe IFRS de Grant Thornton International a publié une version révisée de son guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (le guide) (disponible en anglais seulement). Cette version révisée inclut une nouvelle section qui explique l’exception à la consolidation pour les entités d’investissement. Le guide est un outil utile visant à aider la direction à appliquer IFRS 10 États financiers consolidés. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/AlerteDeVotreConseillerSousControleGuide.pdf?jsmobile=0" >click to open PDF</a> Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements urn:uuid:-resources-insights-adviser_alerts-AdvisorAlertIFRS10APracticalGuide.pdf 2017-03-07T12:37:22-05:00 The Grant Thornton International IFRS team has published a revised version of its guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (the Guide). This revised version incorporates a new chapter that explains the consolidation exception for investment entities. The Guide is a useful tool to assist management in applying IFRS 10 Consolidated Financial Statements. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/AdvisorAlertIFRS10APracticalGuide.pdf?jsmobile=0" >click to open PDF</a> Naviguer dans les changements aux IFRS: une publication pour les directeurs financiers urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Naviguer_dans_les_changements_aux_IFRS.pdf 2017-01-13T11:21:02-05:00 L’équipe IFRS de Grant Thornton|,|International a publié la version 2016 de|,|Navigating the changes to International Financial|,|Reporting Standards: A briefing for Chief Financial|,|Officers (disponible en anglais seulement). La|,|publication cible les directeurs financiers et|,|vise une sensibilisation de haut niveau aux|,|changements récents qui toucheront la|,|présentation de l’information financière|,|future des sociétés. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Naviguer_dans_les_changements_aux_IFRS.pdf?jsmobile=0" >click to open PDF</a> Navigating the changes to IFRS: A briefing for Chief Finacial Officers urn:uuid:-resources-insights-adviser_alerts-Advisor_alert_Navigating_changes_to_IFRS.pdf 2017-01-13T11:19:25-05:00 The Grant Thornton International IFRS|,|team has published the 2016 edition of|,|Navigating the changes to International Financial|,|Reporting Standards: A briefing for Chief Financial|,|Officers. This publication has been designed to|,|give chief financial officers a high-level|,|awareness of recent changes that will affect|,|companies’ future financial reporting. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert_Navigating_changes_to_IFRS.pdf?jsmobile=0" >click to open PDF</a> urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_PSAB_Restructuring_transactions.pdf 2016-10-21T15:40:07-05:00 Learn more about the restructuring transactions standard in Public Sector Accounting Standards <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_PSAB_Restructuring_transactions.pdf?jsmobile=0" >click to open PDF</a> Sections PS 2200 Related Party Disclosures & PS 3420 Inter-entity Transactions urn:uuid:-resources-insights-adviser_alerts-Adviser_alert_PSAB-Related_Party_Transactions.pdf 2016-10-21T14:26:54-05:00 Learn about the upcoming related party transactions standards in Public Sector Accounting Standards <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Adviser_alert_PSAB-Related_Party_Transactions.pdf?jsmobile=0" >click to open PDF</a> Subsidiaries on a page urn:uuid:-resources-insights-adviser_alerts-Subsidiaries_on_a_page_Dec_2015.pdf 2016-10-14T15:06:37-05:00 This publication is intended to provide readers with a summary of the main recognition, presentation and disclosure requirements for Section 1591 Subsidiaries in the Accounting Standards for Private Enterprises (ASPE) in Part II of the CPA Canada Handbook—Accounting. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Subsidiaries_on_a_page_Dec_2015.pdf?jsmobile=0" >click to open PDF</a> États financiers consolidés types 2016 urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller_Etats_financiers_consolides_types_2016.pdf 2016-09-27T12:19:54-05:00 L’équipe IFRS de Grant Thornton International a publié la version 2016 des états financiers consolidés types, intitulée Reporting under IFRSs : Example Consolidated Financial Statement 2016 and guidance notes (disponible en anglais seulement), document qui a été révisé et mis à jour pour refléter les changements aux IFRS qui sont en vigueur pour l’exercice terminé le 31 décembre 2016. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller_Etats_financiers_consolides_types_2016.pdf?jsmobile=0" >click to open PDF</a> urn:uuid:-resources-insights-adviser_alerts-Advisor_alert_Example_Consolidated_Financial_Statements_2016.pdf 2016-09-27T12:18:58-05:00 The Grant Thornton International IFRS team has published the 2016 version of Reporting under IFRS: Example Consolidated Financial Statements 2016 and guidance notes, which has been revised and updated to reflect changes in IFRS that are effective for the year ending December 31, 2016. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert_Example_Consolidated_Financial_Statements_2016.pdf?jsmobile=0" >click to open PDF</a> urn:uuid:-resources-insights-adviser_alerts-Alerte_de_votre_conseiller-Preparez-vous-a-larrivee-dIFRS-15-immoblier-et-construction.pdf 2016-09-19T12:22:46-05:00 L’équipe IFRS de Grant Thornton International Ltd a publié le document Get ready for IFRS 15 – Recognising revenue in the real estate and construction industries (disponible en anglais seulement) qui examine en détail les préoccupations auxquelles feront face les sociétés des secteurs de l’immobilier et de la construction à l’aube de l’adoption d’IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte_de_votre_conseiller-Preparez-vous-a-larrivee-dIFRS-15-immoblier-et-construction.pdf?jsmobile=0" >click to open PDF</a> Get ready for IFRS 15 – Recognising revenue in the real estate and construction industries urn:uuid:-resources-insights-adviser_alerts-Advisor_alert_Get-ready-for-IFRS-15-Real-estate-and-construction.pdf 2016-09-19T12:20:36-05:00 The Grant Thornton International Ltd IFRS Team has published Get ready for IFRS 15 – Recognising revenue in the real estate and construction industries, a more detailed look at the issues facing companies as they get ready to adopt IFRS 15 Revenue from Contracts with Customers. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Advisor_alert_Get-ready-for-IFRS-15-Real-estate-and-construction.pdf?jsmobile=0" >click to open PDF</a> Racontez votre histoire: faire de vos états financiers un outil de communication efficace urn:uuid:-resources-insights-adviser_alerts-Racontez_votre_histoire_Faire_de_vos_etats_financiers_un_outil_de_communication_efficace.pdf 2016-06-02T16:29:21-05:00 L’équipe IFRS de Grant Thornton International Ltd a publié le document Telling your story: Making your financial statements an effective communication tool (disponible en anglais seulement). <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Racontez_votre_histoire_Faire_de_vos_etats_financiers_un_outil_de_communication_efficace.pdf?jsmobile=0" >click to open PDF</a> États financiers consolidés intermédiaires types 2016 urn:uuid:-resources-insights-adviser_alerts-Alerte de votre conseiller_etats_financiers_consolides_intermediaires_types_2016.pdf 2016-06-02T16:15:45-05:00 L’équipe des IFRS de Grant Thornton International a publié la version 2016 des états financiers consolidés intermédiaires types (Example Interim Consolidated Financial Statements), disponible en anglais seulement, qui a fait l’objet d’une révision et d’une mise à jour visant à illustrer les modifications apportées aux IFRS, incluant l’IAS 34 Information financière intermédiaire (IAS 34), qui sont en vigueur pour les exercices clos le 31 décembre 2016. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Alerte de votre conseiller_etats_financiers_consolides_intermediaires_types_2016.pdf?jsmobile=0" >click to open PDF</a> Interests in Joint Arrangements on a page urn:uuid:-resources-insights-adviser_alerts-Interests_in_joint_arrangement_Dec2015.pdf 2016-05-03T13:32:19-05:00 This publication is intended to provide readers with a summary of the main recognition, presentation and disclosure requirements for Section 3056 Interests in Joint Arrangements in the Accounting Standards for Private Enterprises (ASPE) in Part II of the CPA Canada Handbook—Accounting. <a href="http://www.grantthornton.ca/resources/insights/adviser_alerts/Interests_in_joint_arrangement_Dec2015.pdf?jsmobile=0" >click to open PDF</a>